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BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
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Jul 10, 2024FASTER | Council of the European Union reaches political agreement
Background As a reminder, on 19 June 2023, the European Commission released a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“ FASTER Proposal”) laying down rules on the issuance of a digital tax residence certificate by EU Member States and the procedure to
Jul 08, 2024Luxembourg Case Law | Abuse of law in the context of permanent establishments and interest free loans qualification
On 8 May 2024, the Luxembourg Lower Administrative Tribunal (the “ Tribunal”) (n° 47267) ruled on the tax qualification of interest-free loans (“ IFLs”) granted by a parent company to a Luxembourg subsidiary (the “ Company”) as well as the non-existence of a Malaysian permanent establishment (the “
Jul 03, 2024HOT I Directive proposal establishing a head office tax system for SMEs in Europe
On 10 April 2024, the European Parliament (“ EU Parliament”) adopted its non-binding report on the proposal for a Council directive establishing a Head Office Tax system for micro, small and medium size enterprises and amending Directive 2011/16/UE. Background On 12 September 2023, the European
Jun 13, 2024Newsflash | Classes of shares and the abuse of law limitation
Higher Administrative Court decision of 4 June 2024 On 4 June 2024, the Higher Administrative Court (n° 49203C) delivered its decision on abuse of law in the context of the repurchase and cancellation of classes of shares. The Higher Administrative Court confirmed the decision of the Lower
May 27, 2024Newsflash | Publication of draft law containing different tax measures and clarifications
On 23 May 2024, the government submitted draft law No. 8388 to the Luxembourg Parliament (the “ Draft Law”) clarifying the Luxembourg tax treatment applicable to classes of shares, simplifying the minimum net wealth tax regime, and introducing an opt-out mechanism for dividends tax exemption. Other
Apr 16, 2024Luxembourg 2024 Budget Bill
On 6 th March 2024, the Luxembourg government filed the 2024 budget bill (“ Budget Bill”) and announced that it will continue to work towards the implementation of a tax policy aimed at strengthening the competitiveness of the economy and increasing household purchasing power. While certain measures
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